Which is the best latest digital slr camera?

Let's start with 'latest'. Over the past few months, four companies have announced new 10 mega-pixel models for around $800-$1000:
Canon 400D
Nikon D80
Sony Alpha A100
Pentax K10D
And few months before that, Canon and Nikon also came out with new semi-pro models in the $1200-$1700 range:
Canon 30D
Nikon D200
Generally, you get what you pay for. The Nikon D200 is the best of this bunch, follwed by the Canon 30D and the Nikon D80. The Canon 400D is also a fine camera for the price. I wouldn't seriously consider the Pentax and Sony however - they are fine cameras, but the lens choice is too limited.
You can read the specs and great in-depth reviews for all of these models (and others) at sites like Steve's Digicams and dpreview.com

I agree with OMG. Good answer. He has given you a good list of the latest cameras to choose from. The Nikon D200 is not the very latest, but if you want to know what is the best of the relatively new cameras, it gets my vote. If you are not already familiar with SLR photography, the D80 would be my next choice, as it still has some user-friendly automatic modes.

There will be someone who is in favor of Canon products, and I can't argue with them. It's a matter of personal taste once you get into the high-priced spread.

best? or best for price?

best for price? CANON REBEL XTI or CANON 30D